MONTANA UNIFIED SCHOOL TRUST: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- MONTANA UNIFIED SCHOOL TRUST (EIN 81-0407145)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-02-12
- IRS object ID
- 201320439349301202
- Schema version
- 2011v1.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-02-12T12:21:46-06:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810385940 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANDERSON ZURMUEHLEN & CO PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 828 GREAT NORTHERN BLVD | AddressLine1 |
| City | HELENA | City |
| State | MT | State |
| ZIP Code | 59601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810407145 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTANA UNIFIED SCHOOL TRUST | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MONT | NameControl |
| Phone | 4064574402 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4579 | AddressLine1 |
| City | HELENA | City |
| State | MT | State |
| ZIP Code | 59601 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ERIC SCHINDLER | Name |
| Title | CHIEF EXECUTIVE OFFICER | Title |
| Phone | 4064574402 | Phone |
| Date Signed | 2013-02-04 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | PATRICIA J NELSON | Name |
| PTIN | P00102078 | PTIN |
| Phone | 4064421040 | Phone |
| Date Prepared | 2013-02-04 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ERIC SCHINDLER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 725 N MONTANA AVENUE | AddressLine1 |
| City | HELENA | City |
| State | MT | State |
| ZIP Code | 59601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 39848844 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.MUSTBENEFITS.ORG | WebSite |
| Type Of Organization Trust | X | TypeOfOrganizationTrust |
| Year Formation | 1987 | YearFormation |
| State Legal Domicile | MT | StateLegalDomicile |
| Activity Or Mission Description | TO SERVE THE PUBLIC EDUCATION COMMUNITY OF MONTANA BY PROVIDING HIGH-QUALITY, COST-EFFECTIVE HEALTH BENEFIT PLANS THROUGH THE MONTANA UNIFIED SCHOOL TRUST. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 41676371 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 36260313 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 167029 | InvestmentIncomePriorYear |
| Investment Income Current Year | 133329 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 55597 | OtherRevenuePriorYear |
| Other Revenue Current Year | 3230 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 41898997 | TotalRevenuePriorYear |
| Total Revenue Current Year | 36396872 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 34963670 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 34482666 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 4243478 | OtherExpensePriorYear |
| Other Expenses Current Year | 3528918 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 39207148 | TotalExpensesPriorYear |
| Total Expenses Current Year | 38011584 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2691849 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1614712 | RevenuesLessExpensesCY |
| Total Assets BOY | 10786049 | TotalAssetsBOY |
| Total Assets EOY | 9538611 | TotalAssetsEOY |
| Total Liabilities BOY | 5332354 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 5705722 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 5453695 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 3832889 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | MONTANA UNIFIED SCHOOL TRUST (MUST) IS COMMITTED TO SERVING SCHOOLS AND SCHOOL-RELATED ENTITIES IN MONTANA. MUST ENDEAVORS TO PROVIDE THE BEST BENEFIT PLANS AVAILABLE, THE FINEST SERVICE IN THE INDUSTRY, THE MOST COST-EFFECTIVE MANAGEMENT, LEADING-EDGE WELLNESS SERVICES, AND ALL WITH A SOLID FINANCIAL BASE ON WHICH MEMBERS CAN DEPEND. OUR VISION IS TO BE THE MOST TRUSTED BENEFITS PROVIDER IN MONTANA. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 37389584 | Expense |
| Revenue | 36260911 | Revenue |
| Description | MONTANA UNIFIED SCHOOL TRUST (MUST) PROVIDES MEDICAL, DENTAL, AND VISION BENEFITS, LIFE INSURANCE, AD&D, AND DISABILITY BENEFITS FOR SCHOOL DISTRICT EMPLOYEES AND THEIR DEPENDENTS THROUGHOUT MONTANA. WE SERVED OVER 3,700 EMPLOYEES THROUGHOUT THE YEAR. | Description |
| Total Program Service Expense | 37389584 | TotalProgramServiceExpense |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 7 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 0 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 0 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTANA UNIFIED SCHOOL TRUST | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4064574400 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 725 N MONTANA | AddressLine1 |
| City | HELENA | City |
| State | MT | State |
| ZIP Code | 59604 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| MARK HALVORSON | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| MIKE THIEL | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| DENNIS DAVENPORT | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| DR JAN RIEBHOFF | ||||||
| CHAIR | 1.00 | X | 0 | 0 | 0 | X |
| DR JOSEPH KNAPP | ||||||
| TRUSTEE, RESIGNED | 1.00 | X | 0 | 0 | 0 | |
| DIANE FLADMO | ||||||
| TREASURER | 1.00 | X | 0 | 0 | 0 | X |
| SHAWN BUBB | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| JULE WALKER | ||||||
| TRUSTEE, RESIGNED | 1.00 | X | 0 | 0 | 0 | |
| FRANK MILLER | ||||||
| VICE CHAIR | 1.00 | X | 0 | 0 | 0 | X |
| BRAD MOORE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| DR CHARLES WILSON | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| MONTANA SCHOOL SERVICES FOUNDATION | |||||
| PO BOX 4579 | HELENA | MT | 59604 | PROGRAM ADMINISTRATION | 1776672 |
| FIRST CHOICE HEALTH | |||||
| PO BOX 94041 | SEATTLE | WA | 98124 | CLAIMS TPA | 1208650 |
| RE-SOLUTIONS INTERMEDIARIES | |||||
| 10 SOUTH 5TH STREET | MINNEAPOLIS | MN | 55402 | REINSURANCE | 815472 |
| SEGAL | |||||
| 1230 WEST WASHINGTON STREET SUITE | TEMPE | AZ | 852811248 | ACTUARY SERVICES | 316317 |
| TWO MEDICINE | |||||
| PO BOX 3505 | BOZEMAN | MT | 59772 | WELLNESS & DATA AGGREGATION SERVICES | 257313 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| PREMIUM CONTRIBUTIONS | 525100 | 35116979 | 35116979 |
| EARLY EMPLOYEE RETIREM | 525100 | 765270 | 765270 |
| CLAIMS REBATES | 525100 | 353183 | 353183 |
| UNCOLLECTIBLE AMOUNT R | 525100 | 21524 | 21524 |
| COBRA ADMIN FEES | 525100 | 3357 | 3357 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 36260313 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 135961 | TotalRevenueColumn |
| Exclusion | $135,961 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3449340 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3451972 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -2632 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -2632 | TotalRevenueColumn |
| Related Or Exempt Function Income | -2632 | RelatedOrExemptFunctionIncome |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3230 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3230 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 3230 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 36396872 | TotalRevenueColumn |
| Related Or Exempt Function Income | 36260911 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $135,961 | ExclusionAmount |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34482666 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2780196 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47880 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27375 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16818 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 361296 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38890 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8330 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42862 | Total |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| SPONSORSHIP FEES | 199371 |
| PRINTING | 1092 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4808 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38011584 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3510021 | BOY |
| EOY | 2810060 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1190732 | BOY |
| EOY | 531378 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20464 | BOY |
| EOY | 22996 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6033886 | BOY |
| EOY | 6145798 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30946 | BOY |
| EOY | 28379 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10786049 | BOY |
| EOY | 9538611 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 336348 | BOY |
| EOY | 250517 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 983345 | BOY |
| EOY | 849972 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4012661 | BOY |
| EOY | 4605233 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5332354 | BOY |
| EOY | 5705722 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5453695 | BOY |
| EOY | 3832889 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5453695 | BOY |
| EOY | 3832889 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10786049 | BOY |
| EOY | 9538611 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -1614712 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -6094 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ESTIMATED PREMIUM BENEFITS INCURRED BUT NOT PAID | $4,415,000 |
| OTHER PAYABLES | $190,233 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 4605233 | TotalOfAmounts |
| Total Revenue | 36396872 | TotalRevenue |
| Total Expenses | 38011584 | TotalExpenses |
| Excess Or Deficit For Year | -1614712 | ExcessOrDeficitForYear |
| Other | -$6,094 | OtherAmount |
| Total Adjustments | -6094 | TotalAdjustments |
| Excess Or Deficit Per FS | -1620806 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 36396872 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 36396872 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 36396872 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 38017678 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 6094 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 6094 | ExpensesNotRptdF990 |
| Expenses Subtotal | 38011584 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 38011584 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | NET DEPRECIATION IN FAIR VALUE OF INVESTMENTS -6,094. |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | NET DEPRECIATION IN FAIR VALUE OF INVESTMENTS 6,094. |
| FIN 48 DISCLOSURE: THE TRUST IS GENERALLY NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL TAX AUTHORITIES FOR YEARS BEFORE 2009. THE TRUST'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANTIAL SUPPORT WITH THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, COURT DECISIONS, AND OTHER EVIDENCE. IT IS THE OPINION OF MANAGEMENT THAT THE TRUST HAS NO UNCERTAIN TAX POSITIONS. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE MEMBERSHIP INCLUDES EMPLOYEES, RETIREES (PURSUANT TO SECTION 2-18-704, MCA), AND OFFICERS OF MONTANA SCHOOL DISTRICTS, AND OTHER SCHOOL RELATED ENTITIES | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF TRUSTEES FOR THE MONTANA UNIFIED SCHOOL TRUST ARE APPOINTED BY THE BOARD OF DIRECTORS OF MONTANA SCHOOL SERVICES FOUNDATION. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE CEO AND CFO OF THE MANAGING ORGANIZATION THOROUGHLY REVIEW THE 990 BEFORE SIGNING AND SENDING TO THE IRS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | FINANCIAL STATEMENTS AND THE FORM 990 ARE AVAILABLE UPON REQUEST | |
| FORM 990, PART XI, LINE 5: | NET DEPRECIATION IN FAIR VALUE OF INVESTMENTS -6,094. TOTAL TO FORM 990, PART XI, LINE 5: -6,094. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XII, LINE 2C | THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE AUDITED FINANCIAL STATEMENTS. | RESPONSIBILITY OF AUDIT: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTANA SCHOOL SERVICES FOUNDATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4579 | AddressLine1 |
| City | HELENA | City |
| State | MT | State |
| ZIP Code | 59604 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363377762 | EIN |
| Primary Activities | LESSEN THE BURDENS OF GOVERNMENT | PrimaryActivities |
| Legal Domicile State | MT | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
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